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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a partial lump sum payment (PLS) at retirement. To be eligible, you must: Retire …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentPension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit … receive a reduced monthly amount to provide for a possible payment to a designated beneficiary after their death. … option beneficiary, once the retirement is effective; and Under joint allowance options, the member cannot designate …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionXII.6 Unique Payment Situations – XII. Expenditures
… Business Units with guidance on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… financial institutions to make sure they have the correct routing and account numbers. Supplying incorrect account/routing numbers will delay payment and will require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentXII.4 Payment Certification Requirements – XII. Expenditures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4-payment-certification-requirementsDeath Benefits
… Statement. Be sure to keep your beneficiaries and their contact information up to date . When you die, your survivors … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your … payable. The earnings are limited by Section 130 of the Civil Service Law. Certain other earnings limitations may …
https://www.osc.ny.gov/retirement/members/death-benefitsComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health Medicaid Program: Improper Payments to a Physical … Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims … for Medicaid program participation. Department of Health: Overpayments of Certain Medicare Crossover Claims …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 99-11
Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as an appreciation for service
https://www.osc.ny.gov/legal-opinions/opinion-99-11Morristown Fire District – Board Oversight (2025M-101)
… Board, District residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Public Authority Procurement
… to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. Memo Bill Text Status … to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements …
https://www.osc.ny.gov/legislation/public-authority-procurementOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 95-28
… required for immediate expenditure, in obligations of the United States of America and obligations guaranteed by agencies of … One such enumerated subject is the transaction of its business (Municipal Home Rule Law, §10[1][ii][a][3]). The …
https://www.osc.ny.gov/legal-opinions/opinion-95-28State Agencies Bulletin No. 2356
… the Civil Service Employee Association (CSEA – BU02, BU03 and BU04), Public Employees Federation (PEF – BU05), Security … Memorandums of Agreement dated 07/09/2025 between DOCCS and the applicable bargaining units above, a $3,000.00 … The Referral Bonus is effective beginning 03/08/2025 and may be paid beginning in the Institution Pay Period 9 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andEnforcement of Article 19-A of the Vehicle and Traffic Law
… that these standards have been met, by maintaining records, including but not limited to: driving records; initial and biennial medical examinations; annual … less scrupulous motor carriers to fabricate or manipulate documents to come into compliance – or give the appearance of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… the financial difficulties facing local governments and school districts and give them greater fiscal flexibility … and budgetary flexibility to local governments and school districts by: extending the "rollover" period for bond … the financial difficulties facing local governments and school districts and give them greater fiscal flexibility …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicOpinion 97-6
… COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced … -- Powers and Duties (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system) … (expenditure by county of revenues derived from surcharge imposed to establish and maintain E911 system) …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 89-7
… excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a … review was required to meet twice in one year to hear complaints with respect to the assessments on the town's … so many days thereafter as the board deems necessary, to hear complaints in relation to assessments on the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 93-20
… and paid to the county treasurer not later than the 15th day of each month following the receipt thereof. In lieu … specified in the board resolution, but not later than the 15th day of each month following receipt. Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 91-21
… -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY … 215(3); SURROGATE'S COURT PROCEDURE ACT, §1219: A county chief fiscal officer is entitled to retain fees and …
https://www.osc.ny.gov/legal-opinions/opinion-91-21